Search results with tag "Ias 36 impairment testing"

IAS 36 Impairment testing: practical issues

6 IAS 36 Impairment testing: practical issues Allocating and reallocating goodwill Acquired goodwill is allocated to each of the acquirer’s CGUs, operations disposed of. or to a group of CGUs, that are expected to benefit from the synergies of the combination. This is …

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